Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department. For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.

[DEV KUMAR KOTHARI]

Face Less Assessments:

Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department.

For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.  

Concern shown by assessee:

In guidance of author some of assessee raised curiosity about Ld. AO asking documents which were e-filed and must be available to tax authority on a click of mouse.

Assessee during face less assessment proceedings submitted that many of information and documents of assessee which are being asked (for the assessment year and also for many of earlier years) must be available to Ld. AO on a click of mouse. Like ITR, TAR, TDS details, TDS return and other reports submitted online and which are available in the portal in “my account of assessee”.

Regarding third party verification for many items like TDS and corresponding income earned (after TDS)  and  expenses claimed (after TDS) must be verifiable by tax authority from information furnished by respective parties in form of ITR, TAR, TDS and TCS returns etc.

Assessee stated that consideration of these documents by Ld. AO could have avoided long requisitions raised by him and could have saved lot of  valuable time of Ld. AO and his staff.

Reply given by one of Ld. AO:

One of Ld. AO was kind enough to reply on the curiosity shown by assessee. He mentioned in another follow up  notice containing reply to query raised by assessee  as follows:

                       “Further, it is seen that concern has been raised vide your submission uploaded on 02.03.2021 as to calling for information despite the same available with department. In this connection, it is submitted that the information which is not available with the ReAc Unit ( Regional E-Assessment Unit) is being called for from the assesses.

Surprising and shocking:

If what the Ld. AO has stated is true and correct, then it is shocking as it shows unprepared ness for assessment in e-proceedings.

If what he has stated is not correct, then it means that he and his team is not properly trained to have access and ascertain information and documents available through e-filing by assessee and other concerned parties.

Both situations are surprising and shocking.

This is because notices are issued through my account also, and assessee furnishes responses and documents through my account for e-proceedings. In my account, assessee can access all returns, reports and documents filed online for the year under consideration and also for earlier years as all these are available in my account or through my account with relevant links in the portal.  

CPC while processing E-ROI verify TDS, TCS etc. and in case of unmatched TDS and TCS a communication is generated and report is placed in the portal.

Tax authorities must be allowed access to information and documents:

For ease of doing assessment or disposal of appeals, etc. authorities engaged in faceless proceeding or e-proceeding must have access to all data available on website for the assessee/ appellant including those submitted by assessee and  also  those submitted by other concerned parties having transactions with assessee. Like ITR, TAR and audited accounts, reports, TDS and TCS returns furnished by assessee, submission furnished by assessee earlier and also TDS/ TCS returns furnished by other parties from income received by assessee.

If access to all these is available to Ld. AO or Ld. CIT(A), hopefully un-necessary long requisitions and questionnaires will not be raised.   

This will  increase  ease of work by tax authorities and will also relieve assessee from un-necessary inquires and need to submit documents again and again.

Readers can also refer to earlier articles on e-proceedings and face less assessment.

Discussions to this article

[SANJAY MEHTA]

Totally agree with your views.

Also timeline given to furnish the documents is very short and not possible at all to submit the documents within such short period as demanded by AO.